Hi sir,
sorry if its a silly question .
As iam studying with the help of ot and bpp kit. when i went through the index of bpp text i saw heading called test of controls , but was not able to find something like that in ot notes .
can you help me please ?
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test of controls
10y ago#1You can use
Enquiry and confirmation
Inspection
Observation
Recalculations and reperformance.
If the control is someone authorising - then a test is inspecting the document for a signature or a stamp showing authorisation
If the control is inspecting goods as they arrive, then observe staff doing that.
If the control is a bank reconciliation then inspect some, reperform one.
Once you have a control testing that it is operating correctly follows naturally.
10y ago#2You can use
Enquiry and confirmation
Inspection
Observation
Recalculations and reperformance.
If the control is someone authorising - then a test is inspecting the document for a signature or a stamp showing authorisation
If the control is inspecting goods as they arrive, then observe staff doing that.
If the control is a bank reconciliation then inspect some, reperform one.
Once you have a control testing that it is operating correctly follows naturally.
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